The Cummings & Cummings Law Journal

Friday, August 28th, 2026

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How to Treat Golden Parachute Payments for Tax Purposes

Published on August 7, 2026

Understanding the “Continuing Partner” vs. “Liquidating Partner” Distinctions

Published on August 6, 2026

Understanding the Laws Governing Third-Party Litigation Funding in Commercial Disputes

Published on August 5, 2026

Understanding the Need for a Blue Sky Memorandum in Private Placements

Published on August 4, 2026

Tax Implications of Dual-Status Taxpayers (Resident/Nonresident Aliens)

Published on August 3, 2026

Understanding Tax Deductions for Entrepreneurs

Published on August 2, 2026

How to Document a “Consent to Action Without Meeting” for Corporate Resolutions

Published on August 1, 2026

How to Provide Indemnity for Taxes in an M&A Agreement Without Overexposure

Published on July 31, 2026

How to Structure a Business Sale for Tax Efficiency

Published on July 30, 2026

Tax Implications of “Earnings and Profits” Calculations for Dividend Determinations

Published on July 29, 2026

Tax Consequences of “Shifting Income” to Low-Tax Jurisdictions

Published on July 28, 2026

How to Document a Regulatory Capital Contribution to Meet Minimum Capital Requirements

Published on July 27, 2026

Legal Ramifications of Investor Minority Veto Rights

Published on July 27, 2026

Tax Considerations of Rebates and Kickbacks in Sales Contracts

Published on July 26, 2026

Tax Considerations of Investing in Qualified Opportunity Funds (QOFs)

Published on July 25, 2026

Tax Consequences of a Grantor Retained Income Trust (GRIT)

Published on July 24, 2026

Tax Implications of a “Disappearing Partnership” in a Merger

Published on July 23, 2026

How to Perform a Section 382 Study Post-Ownership Change

Published on July 22, 2026

Legal Issues in Cross-Border Joint Ventures

Published on July 21, 2026

Tax Implications of “Earnings and Profits” Calculations for Dividend Determinations

Published on July 20, 2026